Section 2(89) of CGST Act: Meaning of “Principal Place of Business”

Definition of the term “Principal Place of Business” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(89) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “principal place of business” means the place of business specified as the principal place of business in the certificate of registration.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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